OLYMPICS DECISION FINAL, SOVIET SAYS

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The top Soviet sports official said today that the decision not to participate in the Los Angeles Olympic Games was final.

The official, Marat V. Gramov, head of the State Committee for Physical Culture and Sports, spoke at a news conference six days after Moscow announced its decision not to participate. He said the decision was made after it was concluded that the United States ''cannot be expected to insure any radical change toward making the Games a festival of peace and friendship, secure for athletes.''

''This decision of ours is irrevocable,'' said Mr. Gramov, who also heads the National Olympic Committee.

He said the decision came after a meeting in Washington on April 27 at which the State Department had labeled avowed Soviet concern about the safety of athletes as ''false accusations.''

(In Washington, the State Department called the Soviet description of the meeting a ''complete distortion and twisting of facts.'')

Mr. Gramov's statement effectively ended speculation that the Soviet Union might reconsider its boycott, which has been joined by East Germany, Bulgaria, Czechoslovakia, Vietnam, Laos, Mongolia and Afghanistan and is likely to include other Moscow allies. Mr. Gramov declined to speculate on the effect of the boycott on the Seoul Olympics of 1988. ''Let us get the Los Angeles Games behind us,'' he said, ''then we can think about Seoul.''

Mr. Gramov said that he would attend a session of the International Olympic Committee in Lausanne, Switzerland, on Friday, but that this would not affect the Soviet decision.

''The International Olympic Committee is not competent to discuss Soviet nonparticipation,'' he said.

Nor was he encouraging about plans announced by Juan Antonio Samaranch of Spain, the president of the International Committee, to come to Moscow.

''We don't know what he wants to discuss, nor do we know when he will come,'' Mr. Gramov said.

Mr. Samaranch has said that he wants to deliver a letter from President Reagan giving new assurances of security for athletes. The text, already published, has been scorned by Tass, the Soviet press agency.

Mr. Gramov repeated the position that anti-Soviet groups, acting in ''connivance'' with Washington, had made it unsafe for Soviet and allied athletes to compete in Los Angeles. International Body Is Praised

The International Olympic Committee, at a meeting in Lausanne on April 24, found the Soviet concerns ''legitimate, substantiated and just,'' he said.

But in the meeting at the State Department three days later, Mr. Gramov said, an American official ''peremptorily denied that the United States authorities were violating the Olympic Charter's rules and qualified as 'false accusations' the legitimate demands of the Soviet National Olympic Committee.''

''Moreover,'' Mr. Gramov said, ''the representative of the State Department, strange as it may seem, held the Soviet Union responsible for the stepped-up activities of all sorts of extremist, terrorist organizations that had been formed in the United States.

''Such was the reply to the joint efforts that were undertaken in Lausanne,'' Mr. Gramov said. ''After that it became obvious that, with the United States Administration holding such a stand, the actions undertaken by us were senseless.'' Major Blame Placed on Reagan

Following the trend of the Soviet press, Mr. Gramov placed the major blame on President Reagan.

''Our nonparticipation is on the conscience of the Reagan Administration,'' Mr. Gramov said, ''which in the entire period of preparations for the Games did everything possible to thwart our participation.''

He distinguished three stages.

The first stage, Mr. Gramov said, was a meeting in March 1983 between President Reagan and American Olympic officials, at which ''the position came out clearly that 'we need victory at any cost.' ''

The next stage, he said, was the formation of the ''Ban the Soviets'' coalition after the shooting down of the South Korean airliner in Soviet airspace last fall.

The third stage, Mr. Gramov said, was a plan to apply ''psychological pressures'' on Soviet athletes to undermine their performance. He said these included ''methods devised for the abduction of Soviet people, for compelling them not to return to their motherland, and for treating them with special drugs, including psychothropic preparations that destroy the nervous system.''

He insisted that what he called Soviet nonparticipation was not a boycott, and thus was not comparable to the American-led boycott of the 1980 Olympics in Moscow after Soviet intervention in Afghanistan.

''Some Western press media describe the decision of the Soviet National Olympic Committee as a boycott,'' he said. ''This is absolutely untrue. Every National Olympic Committee has the right to decide whether it will attend the Games.''

In 1980, he said, President Carter urged other countries to stay away from Moscow and organized ''a whole set of economic sanctions.''

By contrast, Mr. Gramov said, Moscow intends to meet its contractual obligations, which include 4 million rubles ($5.2 million) worth of equipment to be supplied to Los Angeles. He did not say whether Soviet officials would attend the opening ceremonies or whether the Soviet flag would be flown.

President Carter refused to have the American flag displayed in Moscow.

Soviet officials have tried to give the impression that allied countries joining the boycott are doing so of their own volition. Mr. Gramov said the allies were advised of the Soviet decision on the day it was announced.

An informed Western source who has been meeting with Soviet sports officials said the boycott was apparently decided at a meeting of the Soviet Olympic Committee on March 28, after which Mr. Gramov reportedly met with East German officials. Soviet Bloc Met on April 5

On April 5, four days before the Soviet Union issued its first official statement about an anti-Soviet campaign in Los Angeles, Tass reported a meeting of the Soviet Union and 11 allies to discuss ''questions of the development of the international Olympic movement.''

Mr. Gramov denied that the Soviet action was motivated by a desire to retaliate for the 1980 boycott.

''From the very beginning of preparations for the Los Angeles Olympics we have said that no revenge, no form of vengeance was planned for the non- participation of American athletes at our Olympics,'' Mr. Gramov said.

''We were planning to go to Los Angeles,'' he said. ''If not, we would not have transferred millions of dollars to American television companies and to the American organizers. We would not have sent hundreds of athletes to pre-Olympic meets.''

He said the Soviet Union had no plans to organize ''alternative'' or ''parallel'' games while Olympics were being held in Los Angeles.

''This is something invented by the Americans,'' he said.

Poles Talk of Substitute Events

WARSAW, May 14 (AP) - The Soviet bloc is preparing to sponsor sports events in various nations to substitute for the Olympic Games in Los Angeles, Polish sports officials said today. One official said the competitions would not be held at the same time as the Games in Los Angeles since the Olympic Charter specifically forbids ''countergames.''